[专业英语]注册会计考试常见英语单词辅导 [复制链接]

1.交易性金融资产 Trading financial assets lBGYZ--  
2.一年内到期的非流动资产 non-current asset（expire in a year） .FG%QFF~  
3.可供出售的金融资产 available-for-sale financial assets（AFS）
?[7KN8$  
4.持有至到期投资 held-to-maturity investment （HTM） |W
r$5
r  
5.生产性生物资产 capitalized Biological assets rFaG-R  
6.开发支出 R&D expense （research and development） 6ZfL-E{  
7.专项应付款 专项accounts payable /xj`'8  
8.预计负债 accrued liability O L 9(~p  
9.库存股 treasury stock _!,Ees=b  
10.资产减值损失 Assets Impairment loss j4I ~  
11.对联合企业和合营企业的投资收益 d,toUI  
investment income of joint-venture and partnership c(aykIVOo  
12.非流动资产处置损失 disposal loss on non-current liability N&^zXY  
13.基本每股收益 basic EPS（earnings per share） }(7TiCwd  
14.稀释每股收益 diluted EPS（earnings per share） %OOkPda  
15.非流动负债 non-current liability